Break Even Point. When the total revenue and total costs are equal, the business
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R. Kampf et al: Application of Break-Even Point Analysis. Application of ... for enterprises is well known theory and optimization of cost management, there is.
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ANALISIS TITIK IMPAS DAN. ANALISIS SENSITIVITAS. • MATERI 5. • KULIAH 7.
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WORKSHEET 6. BREAK-EVEN ANALYSIS. You can use simple break-even
analysis to determine the minimum amount of volume you need to do to pay all
the.
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2. 5.1 Introduction. Cost-volume-profit (CVP) analysis looks at how profit changes
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...
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Using your most recent income statements, classify all costs as either fixed or
variable, then total each category. Actual Total Sales. = $. Total Variable Costs =
$.
BREAK-EVEN WORKSHEETS: DOLLAR BASIS
Step 1:
Using your most recent income statements, classify all costs as either fixed or
Classify Your Costs variable, then total each category.
Step 2:
Actual Total Sales
= $
Total Variable Costs
= $
Total Fixed Costs
= $
“For every $1.00 of sales, what percent goes away to variable costs?”
“For every $1.00 of sales (after paying for variable costs), what percent is left to cover fixed costs . . . plus any targeted profit?”
Contribution Margin 100%
Step 4:
–
Variable Cost Percentage
= 100% –
% =
%
“How many ‘cents-es’ does it take to cover your fixed costs?”
Calculate BreakEven Sales Break-Even Sales =
Total Fixed Costs
= $
= $
Contribution Margin %
NOTE: To calculate the sales needed to generate a target profit, just add that target profit amount to your total fixed costs, then divide that amount by your contribution margin.
Step 5:
“Does the sales level you figured actually break-even - or give you the profits you target?”
Break-Even Sales Check Your (minus) Variable Costs * – Calculations
(equals) Contribution Dollars =
(minus) Fixed Costs
–
(equals) Net Profit
=
* Compute this figure by multiplying Break-Even (above) by the Variable Cost Percent in Step 2.
copyright 2008 Business Resource Services
BREAK-EVEN WORKSHEETS: PER UNIT BASIS
Step 1: Classify Your Costs
Using your most recent income statements, classify all costs as either fixed or variable, then total each category. Record the actual number of units sold and actual sales volume.
Step 2: Calculate Your Price Per Unit
Step 3: Calculate Your Variable Cost Per Unit
Step 4: Calculate Your Contribution Dollars Per Unit
Step 5: Calculate Your Break-Even Sales in Units
Actual Total Sales
= $
Total Variable Costs
= $
Total Fixed Costs
= $
Total Units Sold
= $
Price Per Unit =
Total Sales
= $
Number of Units Sold
Variable Cost Per Unit
= Total Variable Costs = $
per unit
Total Units Sold
Price per Unit - Variable Cost per Unit = Contribution Margin Cost Per Unit $
per unit - $
Break-Even Sales =
per unit = $
Total Fixed Costs
per unit
Contribution Margin Per Unit = $ $
per unit
=
units needed in sales to Break-Even
NOTE: To calculate the sales needed to generate a target profit, just add that target profit amount to your total fixed costs, then divide that amount by your contribution margin.
